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2012 (9) TMI 616 - AT - Income TaxValidity of notice issued u/s 143(2) – Assessee file ROI on 02/08/2007 – AO issue notice u/s 143(2) on 18/9/2008 – Before 01/04/2008 time limit for issuance of notice u/s 143(2)(ii) within 12 months from the end of the FY, in which the ROI is filed – Period reduce to 6 months w.e.f 01/04/08 – Held that:- The proviso to section 143(2) had undergone a change when the limitation for issuance of notice u/s. 143(2) was still live in the assessee’s case i.e. on 1-4-08 the AO had time to issue notice u/s. 143(2). The provisions of section 143(2) of the Act are procedural in nature. The notice issued u/s. 143(2) by the AO on 18/9/08 and served on the assessee 19-09-2008 is within time. Appeal decide in favour of revenue Income Tax on winning of lottery in Sikim – Whether Income Tax can be levied twice upon a same income, being income on account of winning of Sikkim Lottery, once under Sikim Income Tax Rules, 1948 and again under the Indian Income Tax Act, 1961 in the situation where Sikim is a state of India - Held that:- Since the assessee was not resident within the territories comprised in the of State of Sikkim, the provision of section 10(26AAA) was not applicable to him and income from winning of lottery in Sikkim was liable to tax under the provisions of Indian Income-tax Act, 1961. Following the decision of Bombay High Court in case of Nirmala Mehta (2004 (4) TMI 43). Issue decided in favour of revenue
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